CLA-2-05:RR:NC:SP:236 F83027

Mr. Nam W. Jeon
N J Enterprise
4607 N. Sheridan Rd. Suite 904
Chicago IL 60640

RE: The tariff classification of Elk antler from Canada

Dear Mr. Jeon:

In your letter dated February 6, 2000, you requested a tariff classification ruling.

In your letter, you indicate that you intend to import elk antler in three forms: sliced, powdered and put up in capsules. You also stated that this product is used as an ingredient in Chinese herbal remedies.

The applicable subheading for antler in capsules will be 0410.00.0000, HTS, which provides for Edible products of animals origin, not elsewhere specified or included. The rate of duty will be 1.1 percent ad valorem.

The applicable subheading for antler in sliced and powdered forms will be 0507.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products: Other. The rate of duty will be Free.

Articles classifiable under subheading 0410.00.0000, HTS, which are products of Canada, are entitled to duty free treatment under the North American Free Trade Agreement upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact the National Import Specialist at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division